Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
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